61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 7I9aG.;
63.accounting system 会计系统 uo2'"@[e
64.test of control 控制测试 ;f1q
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65.walk-through test 穿行测试 zF`3gl.
66.communication 沟通 VwyVEZt
67.flow chart 流程图 wi_'iv
68.reperformance of internal control 重新执行 [1_A8s){u
69.audit evidence 审计证据 DY\J[l<<
70.substantive procedures 实质性程序 g^7MMlY%
71.assertions 认定 E5</h"1
72.esistence 存在 *bd[S0l
73.occurrence 发生 !4(zp;W
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74.completeness 完整性 |kJ%`j(7R
75.rights and obligations 权利和义务 /Fgw$
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76.valuation and allocation 计价和分摊 )
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77.cutoff 截止 AY,].Zg[
78.accuracy 准确性 0.TaXbi
79.classification 分类 ^7^N}x@
80.inspection 检查 ,ho3
81.supervision of counting 监盘 nXy>7H[0
82.observation 观察 Y}s@WJ
83.confirmation 函证
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84.computation 计算 */^QH@ P
85.analytical procedures 分析程序 OsqNB'X
86.vouch 核对 58 bCUh#uw
87.trace 追查 a5YIUVCv
88.audit sampling 审计抽样 ? *>]")[>
89.error 误差 bq>_qpr
90.expected error 预期误差 r V6/Tdy
91.population 总体 UC
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92.sampling risk 抽样风险 asHxL!
93.non- sampling risk 非抽样风险 zZ=pP5y8
94.sampling unit 抽样单位 qIIJ4n
95.statistical sampling 统计抽样 8NBT|N~N
96.tolerable error 可容忍误差 83%)/_&
97.the risk of under reliance 信赖不足风险 #bH_Dg5I
98.the risk of over reliance 信赖过度风险 6eFp8bANN#
99.the risk of incorrect rejection 误拒风险 (o5j'2:.
100. the risk of incorrect acceptance 误受风险 XI<L;
101.working trial balance 试算平衡表 lVOu)q@l7g
102.index and cross-referencing 索引和交叉索引 3 ZEB
103.cash receipt 现金收入 |`Or'%|PR
104.cash disbursement 现金支出 ]:>,A@7
105.bank statement 银行对账单 EU7|,>a
106.bank reconciliation 银行存款余额调节表 M(x$xAiD
107.balance sheet date 资产负债表日 :
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108.net realizable value 可变现净值 0k)rc$eDF+
109.storeroom 仓库 kF(n!2"W
110.sale invoice 销售发票 6AG`&'"
111.price list 价目表 eET&pP3Rp
112.positive confirmation request 积极式询证函 s\!>"J bAQ
113.negative confirmation request 消极式询证函 I9h ?;(
114.purchase requisition 请购单 >zAUW[]C:I
115.receiving report 验收报告 y!tC20Q
116.gross margin 毛利 CI353-`
117.manufacturing overhead 制造费用 f+8wl!M+6
118.material requisition 领料单 wO?{?+I`q
119.inventory-taking 存货盘点 ;
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120.bond certificate 债券 svxw^0~a
121.stock certificate 股票 .7K7h^*F
122.audit report 审计报告 [8tL"G6s
123.entity 被审计单位 W
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124.addressee of the audit report 审计报告的收件人 RuII!}*
125.unqualified opinion 无保留意见 Pj}66.
126.qualified opinion 保留意见 k0Ol*L!p
127.disclaimer of opinion 无法表示意见 S<'[%ihx
128.adverse opinion 否定意见